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TMI Blog2015 (1) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... dropped by the department themselves. It was not case of section 59 as goods were not kept in the warehouse after assessment pending clearance after payment of duty. - case has been all through under section 49 as goods were kept pending completion of proceedings relating to mis-declaration. However, later on all charges were dropped. Once charges were dropped, goods initially kept in warehouse under section 49 continued under same set of proceedings. In view of this, strong case is made by the appellant. - Decided in favour of assessee. - Appeal No. C/586/2011 - FINAL ORDER No.54767/2014 - Dated:- 11-12-2014 - Mr. Manmohan Singh, J. For the Appellant : Shri A.p.Mathur, Advocate For the Respondent : Shri Devender Singh, JCDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f interest on the extended period of bonding. Subsequent to the order of the Collector of Customs, appellant approached the jurisdictional Assistant Collector for quantification of actual amount of duty. The Assistant Collector asked the appellant to file fresh bill of entry. Aggrieved with the Assistant Collectors order, they approached the Hon ble High Court, who stayed the proceedings. 4. The appellant requested CWC to release the goods after paying warehousing charges of ₹ 4,11,613/-. The appellant again approached the High Court and requested release of the goods on furnishing of bank guarantee of ₹ 4,11,613/- to cover the warehousing charges. The adjudicating authority held that warehousing charges were recoverable fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is reproduced for ready reference: 34. The net result of the above discussion comes to this that the petition succeeds an is allowed. The demand notice (Annexure 17 to the writ petition) dated 22.5.1990 is quashed. As the goods have already been delivered to the petitioners under the orders of this court on furnishing back guarantee, there is no necessity to pass any order on prayer No.2 to the writ petition. The Bank guarantee shall continue to operate till disposal of the case. The matter is remanded to the Assistant Collector, Customs, respondent No.2 to decide the questions involved in this case afresh in the light of the observations contained in the body of the judgment. The learned Asstt.Collector dated 3.1.1988 (Annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso gone to CBEC for waiver of interest. 11. I find that based on records that charge of mis-declaration made against appellant and later on in de-novo proceedings, Collector (Appeals) dropped those charges. In the mean time, the goods were kept in the warehouse. Investigations were undertaken by the department. It was clear case of section 49 of Customs Act. Ld.JCDR also pointed out that a request was made by the appellant for conversion of warehousing bill of entry into home consumption of bill of entry. I find the basic issue in this case is regarding section 49, department has alleged mis-declaration which was later on dropped by the department themselves. It was not case of section 59 as goods were not kept in the warehouse after as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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